Analisis Penerapan Internal Auditing Terkait Dengan Pemberian Kredit Mikro ( Studi Kasus Pada Bank Rakyat Indonesia Cabang Bitung Serang )
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Institusion
STIE Indonesia Banking School
Author
Kaloko, Pawenang Tri
Subject
HF5601 Accounting
Datestamp
2020-08-28 04:29:13
Abstract :
On research in PT Bank Rakyat Indonesia (PT BRI) with two objectives, namely: (1 ) to determinehow theimplementation oftheinternalauditsectionmicro creditinPT. BankRakyatIndonesia. (2) to determine the application ofthe internalauditprocessconducted by PTBankRakyatIndonesiain accordance with theStandar Pelaksanaan Fungsi Audit Intern Bank (SPFAIB)andtheImplementationof Program PemeriksaanBRI. The research method used was qualitative analytical descriptive method, which collects data in accordance with the fact that there was to later be analyzed and interpreted the data and facts obtained so that it can be made a conclusion and suggestion by comparing the data with relevant policy by Bank Indonesia that have been described previously. Internal audit process conducted by the internal auditor includes planning, preparation, execution, reporting, monitoring and follow up, and quality assurance. The six stages ofthe process is interrelated onetoanother so they must be done sequentially. These stages of process have also been arranged in standard policy of The Bank Indonesia and mandatory for all banks in Indonesia. Implementation of the internal audit process conducted by PT BRI rated less according to the standard policy set by The Bank Indonesia. Key words: internalaudit, micro credit, the standard internal audit policy set by The Bank Indonesia, BRIProgram Pemeriksaan Implementation.
On research in PT Bank Rakyat Indonesia (PT BRI) with two objectives, namely: (1 ) to determinehow theimplementation oftheinternalauditsectionmicro creditinPT. BankRakyatIndonesia. (2) to determine the application ofthe internalauditprocessconducted by PTBankRakyatIndonesiain accordance with theStandar Pelaksanaan Fungsi Audit Intern Bank (SPFAIB)andtheImplementationof Program PemeriksaanBRI. The research method used was qualitative analytical descriptive method, which collects data in accordance with the fact that there was to later be analyzed and interpreted the data and facts obtained so that it can be made a conclusion and suggestion by comparing the data with relevant policy by Bank Indonesia that have been described previously. Internal audit process conducted by the internal auditor includes planning, preparation, execution, reporting, monitoring and follow up, and quality assurance. The six stages ofthe process is interrelated onetoanother so they must be done sequentially. These stages of process have also been arranged in standard policy of The Bank Indonesia and mandatory for all banks in Indonesia. Implementation of the internal audit process conducted by PT BRI rated less according to the standard policy set by The Bank Indonesia. Key words: internalaudit, micro credit, the standard internal audit policy set by The Bank Indonesia, BRIProgram Pemeriksaan Implementation.
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